Cycle Greater Yellowstone Inc

Nonprofit profile at a glance

EIN
455146308
IRS 990 coverage
2012–2014
Forms available
Form 990 2014
Location
Bozeman, MT, USA
Phone
4062726900
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$570,054
Expenses
$549,705
Assets
$26,390
Liabilities
$348,000

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JIM SPENCER (Vice President)
  • GEOFF STEPHENS (President)

Highest reported compensation

  • CAROLINE BYRD (Executive Dir.): $130,870 total reported compensation
  • MAJKEN MECHLING (Director): $129,937 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support the work of the greater yellowstone coalition.

What it reported doing in 2014

Cycle greater yellowstone is a full service bicycle tour. The mission of cgy is to act as an awareness program to support the work of the greater yellowstone coalition. One of the best things about this cause based event, is that you are literally riding through the cause every day.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 64
  • Accountability: 75
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 10th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 15th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.6%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 13.19; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -40.9% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -11.2% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $550K in reported program spending
  • Leadership: top reported pay $131K · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $192K reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2012 to 2014
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.